Applying for TAN? Here’s What’s Changed with the New Forms:

Applying for TAN? Here’s What’s Changed with the New Forms If you’ve ever tried to deal with tax forms, you know how confusing even a small form can be. To make things easier, the Income Tax Department has replaced the old Form 49B with two new and simpler forms for applying for a Tax Deduction and Collection Account Number (TAN). Earlier, both government and non-government applicants used the same Form 49B to apply for a TAN. Now, there are two separate forms. Form 134 is only for government entities, while Form 135 is for everyone else, including individuals, companies, firms, and LLPs. This change is meant to make the process clearer and more relevant for each type of applicant.

Also Read

Introduction to Income Tax Act 2025: Objective of Tax System Simplification

What do you mean by TAN?

TAN is a ten-digit alphanumeric number that is required if you are responsible for deducting or collecting tax at source (TDS or TCS). Without a TAN, you cannot legally carry out these tax-related responsibilities. So, businesses, companies, and even individuals who deduct tax must apply for a TAN using the right form.

What is different in the new forms?

The new forms also include some important updates.

• For non-government applicants, quoting PAN is now compulsory. This will help the tax department to link PAN and TAN properly.
• Government entities now need to provide their Accounts Office Identification Number (AIN) along with the office name.
• Companies must provide their Corporate Identity Number (CIN), and LLPs must give their registration number.

Apart from the above, another small change is that the date field is now clearly labelled as "Date of Birth/Date of Incorporation", which reduces confusion.

Structure of Form 134

The structure of the forms has also been simplified. Form 134, for government bodies, is divided into two sections. The initial part gathers information, such as office details, AINs, contact details, and information about the person responsible for tax matters. The second part is a simple declaration and verification section. Form 135 is mainly designed for non-government users. It starts with basic details like name and category, i.e., individual, firm, or company, followed by personal and contact information such as PAN, nationality, email, and mobile number. It also ends with a declaration section.

Also Read

Form 121 Explained: A Simpler Way to Avoid TDS Under New Income Tax Act 2025

How this change could benefit taxpayers

The main objective of this change is to make the process easier and reduce mistakes. By separating the forms and asking only relevant questions, the department hopes to speed up processing and improve compliance. When tax procedures are simpler, people are more likely to complete them correctly and on time.